Table 2.

Analysis structure

Meaning unit	Code	Subcategory	Category
When you’re the treating physician, so to say, you have a role. When you're issuing a sick note as a physician then that’s a completely different role as well… You're the Social Insurance Agency’s extended arm or a public authority person, which has nothing to do with the role of treating physician.	Two roles	Dual roles	Physicians’ difficulties in their professional role
But there I think we've learned to take more help from other professionals who at our medical centres. So I feel it’s improved a lot, that we’ve begun to understand that we’re not the only ones who have to manage this.	Cooperation with other professionals	Cooperation	Collaboration with other professionals facilitates the COSA
But there are actually few really justified sick leaves; you can question a lot of the sick leaves.	Few justified sick leaves	Doubts	Physicians’ approach in relation to the patient
The pressures to be placed on sick leave have gotten much lower; today people won’t come and demand to be placed on sick leave.	Decreased claim	Less demand for sick leave	An easier COSA process.